This study examines whether, in the presentation of financial information, digital formats address the concern over users’ functional fixation. The accounting literature indicates that the presentation of financial information either within the financial statements or in the notes to the...

This paper examines the role of powerful entities and coalitions in shaping international accounting standards. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6, Exploration for and Evaluation of Mineral Resources. In its...

This paper empirically examines models of replacement sales for six electronic consumer durables ? TVs, VCRs, DVD players, Digital Cameras, personal and notebook computers ? using data from a large survey of 8077 German households. A new replacement model is developed that fits the empirical...

The main aim of this study was to develop an understanding of current practice in New Zealand firms with regard to the management of managers, in particular the senior management team consisting of the CEO and direct reports. Although theory drawn from organizational economics, human resource...

This paper investigates data from reports submitted by finance and insurance organisations employing more than 100 persons to the Equal Opportunity for Women in the Workplace Agency, to identify their approach undertaken in implementing equal employment opportunity. This industry is a...

This paper investigates the transparency of derivative disclosures of Australian firms in the extractive industries using 1998 to 2001 financial reports. The quality of financial reporting has become a major corporate governance issue since the collapse of prominent companies such as Enron in...

We investigate the transparency of executive stock option disclosures of Australian firms for the financial years ending 2000 and 2002. Transparency is measured using an index based on the requirements of the accounting standards dealing specifically with the disclosure of executive stock...

Increasing diversity within organizations has brought with it renewed calls for fair and just treatment of individuals in organizations. However, traditional management practice and ethnocentric cultures continue to operate as though the workforce was relatively homogeneous. This paper uses data...

The international human resource management models developed in the last decade pursue a contextual analysis of the standardisation (global integration) of multinational parent companies’ human resource management policies and practices and localisation (local differentiation) of host...

This is a study of earnings quality, examining whether components of earnings based on New Zealand (N.Z.) accounting classification systems have different information parameters. The N.Z. environment provides a unique opportunity to examine a period with no legislative backing of accounting...